問20
頻出度★☆☆
A社では，1千万円を投資して営業支援システムを再構築することを検討している。現状の営業支援システムの運用費が5百万円/年，再構築後の営業支援システムの運用費が4百万円/年，再構築による新たな利益の増加が2百万円/年であるとき，この投資の回収期間は何年か。ここで，これら以外の効果，費用などは考慮しないものとし，計算結果は小数点以下第2位を四捨五入するものとする。
令和6年度 ITパスポート試験 問20
ストラテジ系システム戦略 › システム活用促進・評価
This question's explanation and your answers so far.
解説
問 20
Incorrectア
2.5 years comes from 10 ÷ 4, taking the annual benefit as 4 million yen. This mistakes the post-rebuild operating cost of 4 million yen/year for the benefit itself. The benefit is the operating-cost reduction of 1 million yen plus the profit increase of 2 million yen ＝ 3 million yen/year.
- イ
正解 The payback period is found by investment ÷ annual benefit. The investment is 10 million yen. There are two annual benefits: the reduction in operating cost (current 5 million yen/year − 4 million yen/year after the rebuild ＝ 1 million yen/year) and the new profit increase (2 million yen/year), totaling 1＋2＝3 million yen/year. Thus the payback period is 10 ÷ 3 ＝ 3.33… years. Rounding at the second decimal place gives 3.3 years, so the correct answer is イ.
Incorrectウ
5.0 years comes from 10 ÷ 2, counting only the profit increase of 2 million yen/year as the benefit and overlooking the operating-cost reduction of 1 million yen/year. Both must be added together.
Incorrectエ
10.0 years comes from 10 ÷ 1, treating only the operating-cost reduction of 1 million yen/year as the benefit while ignoring the profit increase of 2 million yen/year. Because the benefit is underestimated, the payback period comes out too long.
ここがポイント
- Payback period ＝ investment ÷ annual benefit. The shorter the payback period, the better the investment efficiency.
- The key point for the annual benefit is to add up both the cost reduction (the decrease in operating cost) and the profit increase without omission.
用語